5 6 7 9 10 11 12 In an exchange with commercial substance, Alpha Co. traded equipment with a cost of $8,200,000 and book value of $3,500,000 and gave $5,420,000 cash. The old machine had a fair value of $2,750,000. Which of the following journal entries would Alpha Co. make to record the exchange? O A. Equipment Accumulated Depreciation. .8,170,000 .5,450,000 Equipment .13,620,000 O B. Equipment 8,170,000 Accumulated Depreciation.. .5,450,000 Equipment .8,200,000 Cash ..5,420,000 . Equipment .8,170,000 Equipment 2,750,000 Cash ...5,420,000 O D. Equipment. 8,170,000 Loss on Disposal... 750,000 Accumulated Depreciation... 4,700,000 Equipment .8,200,000 .5,420,000 Cash